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All Journal Journal of Economic, Bussines and Accounting (COSTING) Atma Jaya Accounting Reseach (AJAR) Jurnal Proaksi International Journal of Economics Development Research (IJEDR) Management Studies and Entrepreneurship Journal (MSEJ) Atestasi : Jurnal Ilmiah Akuntansi
Rustan Rustan
Universitas Muhammadiyah Makassar
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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Several Factors Affecting Audit Judgment with Moral Reasoning Moderation Rustan Rustan
Atestasi : Jurnal Ilmiah Akuntansi Vol. 4 No. 1 (2021): March
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v4i1.169

Abstract

The purpose of this study is to analyze and examine the effect on audit judgment of self-efficacy, obedience pressure, and moral reasoning. The purpose of this study is to analyze and examine the relationship between self-efficacy and obedience pressure using audit judgment as a moderator. The study population consisted of auditors employed by BPK RI Representatives in South Sulawesi Province who had audited local government financial reports for a period of more than five years. The total population is 52 auditors, and because the population is less than 100, the sample is determined using the census method. We gathered data for this study by sending questionnaires to all respondents. The Partial Least Squares (PLS) method was used to analyze the data. The findings indicated that self-efficacy, obedience, and moral reasoning all influenced audit judgment positively and significantly. Additionally, moral reasoning is incapable of moderating the relationship between self-efficacy and audit judgment; similarly, the moral sense is incapable of moderating the relationship between compliance pressure and audit judgment.
Avoidable Cost Concept on Reducing Production Costs of Refillable Drinking Water Industry SME Rustan Rustan; Muh. Rum; Hamkah Hamkah
Atestasi : Jurnal Ilmiah Akuntansi Vol. 7 No. 1 (2024): March
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v7i1.811

Abstract

Production costs are related to the determination of selling prices so they need to be controlled to control prices in the market. Production costs affect the level of profitability of the company. The purpose of this study is to exploit the extent to which avoidable costs can be reduced in determining production costs. By making some adjustments to production costs such as making efficiency, the production amount of the company's profitability can increase compared to the production costs that are still high. The research was conducted in several small industry-based refillable drinking water industries in the Moncong Loe Region. The analysis technique used is descriptive quantitative with cost accounting calculation method. The results showed that there is a possibility of avoiding some production costs of the refill drinking water industry. Because ineffective costs can be reduced. Based on the evaluation, it can be seen that the production costs applied so far are still high by the indirect raw material costs used. Indirect labor costs also exist but are still seen as costs for routine work. Thus, production costs can be controlled by avoiding some costs so that the selling price can be reduced.
Co-Authors Adindah Novihartina Jafar Adindah Novihartina Jafar Adiningrat, Andi Arifwangsa Agus Setiono Alfiana Asdi Asdi Funco Tanipu hamkah hamkah Hamzah, Pratiwi Idrawahyuni Idrawahyuni Iwan S Seber Muh. Rum Muhe, Arniati Nur Ismi Barda Sahari Sahari Sheila Kusumaningrum Sitti Zulaeha Syamsuddin Syamsuddin Ummu Kalsum Yuyu Ruhayu